Minerva Equity Limited - 31 March 2019 Final 19.08.2019 - Flipbook - Page 56
Minerva Equity Limited (formerly DMWSL 881 Limited)
Notes to the financial statements
for the period ended 31 March 2019 (continued)
20 Pensions and similar obligations (continued)
The cost of the defined benefit scheme is recognised in the Profit and loss account, and the impact
of actuarial gains and losses recognised in the Statement of comprehensive income, was as follows:
Expense recognised in the profit and loss account
Period
ended
31 March
2019
£m
Current service cost – scheme expenses
-
Charge to operating profit
-
Expected return on pension scheme assets
Interest on pension scheme liabilities
0.1
(0.1)
Amount charged to other finance expense
-
Expense recognised in the profit and loss account
-
Analysis of amounts recognised in the Statement of
Comprehensive income
Period
ended
31 March
2019
£m
Difference between expected and actual returns on scheme assets
(0.4)
Changes in assumptions underlying the present value of the schemes’
liabilities
(1.2)
Actuarial losses in schemes
(1.6)
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